Income Tax Act Section Mapper Equivalent Section FinderSearch a section from the 1961 Act and view the seeded 2025 mapping or official fallback link. Select sectionSelect section80A — Chapter VI-A / Part C deduction ceiling and return condition80C — Specified savings / investments deductions80CCE — Overall cap for specified savings deductions115BAC — New tax regime for individuals/HUF and specified persons132 — Search and seizure132A — Requisition139 — Return of income143(1) — Intimation / processing143(2) — Scrutiny notice143(3) — Scrutiny assessment144 — Best judgment assessment144A — Power of Joint Commissioner to issue directions in certain cases144B — Faceless Assessment144BA — Reference to Principal Commissioner or Commissioner in certain cases144C — Reference to Dispute Resolution Panel145 — Method of accounting145A — Method of accounting in certain cases145B — Taxability of certain income147 — Income escaping assessment148 — Issue of notice where income has escaped assessment148A — Procedure before issuance of notice under section 280149 — Time limit for notices under sections 280 and 281150 — Provision for cases where assessment is in pursuance of an order on appeal, etc.151 — Sanction for issue of notice152 — Other provisions153 — Time limit for completion of assessment, reassessment and recomputation154 — Rectification of mistake155 — Other amendments156 — Notice of demand156A — Modification and revision of notice in certain cases157 — Intimation of loss158B — Interpretation158BA — Assessment of total undisclosed income as a result of search158BB — Computation of total undisclosed income of block period158BC — Procedure for block assessment158BD — Undisclosed income of any other person158BE — Time-limit for completion of block assessment158BF — Certain interests and penalties not to be levied or imposed158BFA — Levy of interest and penalty in certain cases158BG — Authority competent to make assessment of block period158BH — Application of other provisions of Act159 — Legal representative160 — Representative assessee161 — Liability of representative assessee162 — Right of representative assessee to recover tax paid163 — Who may be regarded as agent164 — Charge of tax where share of beneficiaries unknown164A — Charge of tax in case of oral trust165 — Liability of representative assessee166 — Liability of representative assessee167 — Liability of representative assessee167A — Charge of tax in case of a firm167B — Charge of tax where shares of members in association of persons or body of individuals unknown, etc.167C — Liability of partners of limited liability partnership in liquidation168 — Executor169 — Executor170 — Succession to business or profession otherwise than on death170A — Effect of order of tribunal or court in respect of business reorganisation171 — Assessment after partition of a Hindu undivided family172 — Shipping business of non-residents173 — Recovery of tax arrear in respect of non-resident from his assets174 — Assessment of persons leaving India174A — Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose175 — Assessment of persons likely to transfer property to avoid tax176 — Discontinued business177 — Association dissolved or business discontinued178 — Company in liquidation179 — Liability of directors of private company184 — Assessment as a Firm185 — Assessment when section 325 not complied with187 — Change in constitution of a firm188 — Succession of one firm by another firm188A — Joint and several liability of partners for tax payable by firm189 — Firm dissolved or business discontinued190 — Deduction or collection at source and advance payment191 — Direct payment192 — Salary and accumulated balance due to an employee192A — Salary and accumulated balance due to an employee193 — Tax to be deducted at source194 — Tax to be deducted at source194-I — Tax to be deducted at source194-IA — Tax to be deducted at source194-IB — Tax to be deducted at source194-IC — Tax to be deducted at source194-O — Tax to be deducted at source194A — Tax to be deducted at source194B — Tax to be deducted at source194BA — Tax to be deducted at source194BB — Tax to be deducted at source194C — Tax to be deducted at source194D — Tax to be deducted at source194DA — Tax to be deducted at source194E — Tax to be deducted at source194EE — Tax to be deducted at source194F — Repurchase of mutual fund units194G — Tax to be deducted at source194H — Tax to be deducted at source194J — Tax to be deducted at source194K — Tax to be deducted at source194LA — Tax to be deducted at source194LB — Tax to be deducted at source194LBA — Tax to be deducted at source194LBB — Tax to be deducted at source194LBC — Tax to be deducted at source194LC — Tax to be deducted at source194M — Tax to be deducted at source194N — Tax to be deducted at source194O — E-commerce participant194P — Tax to be deducted at source194Q — Tax to be deducted at source194R — Tax to be deducted at source194S — Tax to be deducted at source194T — Tax to be deducted at source195 — Tax to be deducted at source195A — Tax to be deducted at source196 — Tax to be deducted at source196A — Tax to be deducted at source196B — Tax to be deducted at source196C — Tax to be deducted at source196D — Tax to be deducted at source197 — Certificates197A — Tax to be deducted at source198 — Tax deducted is income received199 — Deduction or collection at source and advance payment200 — Compliance and reporting200A — Processing201 — Consequences of failure to deduct or pay or, collect or pay203 — Certificates203A — Compliance and reporting205 — Bar against direct demand on assessee206A — Compliance and reporting206AA — Compliance and reporting206AB — Higher TDS for specified non-filers206C — Collection of tax at source206CB — Processing206CC — Compliance and reporting207 — Liability for payment of advance tax208 — Conditions of liability to pay advance tax209 — Computation of advance tax210 — Payment of advance tax by assessee on his own accord211 — Instalments of advance tax and due dates218 — When assessee is deemed in default219 — Credit for advance tax220 — When tax payable and when assessee deemed in default221 — Penalty payable when tax in default222 — Certificate by Tax Recovery Officer and Validity thereof223 — Tax Recovery Officer by whom recovery is to be effected224 — Certificate by Tax Recovery Officer and Validity thereof225 — Stay of proceedings in pursuance of certificate and amendment or cancellation thereof226 — Other modes of recovery227 — Recovery through State Government228A — Recovery of tax in pursuance of agreements with foreign countries229 — Recovery of penalties, fine, interest and other sums230 — Tax clearance certificate232 — Recovery by suit or under other law not affected234A — Interest for delay in return234B — Interest for default in advance tax234C — Interest for deferment of advance tax245 — Set-off of refunds against tax remaining payable263 — Revision of orders prejudicial to revenue264 — Revision in favour of assessee270A — Under-reporting / misreporting penalty271AAB — Search penalty271AAC — Penalty on unexplained income271AAD — False entries276C — Wilful attempt to evade tax278B — Offences by companies281B — Provisional attachmentPick a section to view the mapping.